When a property is declared a public nuisance
Thirty days to request a hearing before an examining officer. If the town cleans up, the fine is quarterly, one to five thousand dollars, plus the lien.
August 31, 2026
Agency
Municipios de Puerto Rico
Puerto Rico’s seventy-eight municipalities, which Act 107-2020, the Municipal Code of Puerto Rico, empowers to impose and collect the municipal business tax, declare properties a public nuisance, deal with housing unfit to live in and collect construction excise taxes, among other things. There is no single portal for all of them: each municipality has its own Casa Alcaldía, its own Director de Finanzas and its own ordinances, and much of the detail of these procedures lives in that local ordinance rather than in the Code. That is why no single web address is published here, and the guides point to the municipality where the property or business is.
Official link pending confirmation.
Guides related to this agency
Expropriating a declared nuisance property
Whoever wants the property fronts the appraisal plus ten per cent. On the summary route there are twenty days to answer and three years to claim compensation.
August 31, 2026
Complaint over housing unfit to live in
Five residents of the town can ask for a dwelling to be investigated. The hearing is set ten to thirty business days after the complaint is notified.
August 31, 2026
Municipal business tax: who pays and how much
The ceiling is 1.50% of volume for financial businesses and 0.50% of one per cent for the rest, never below twenty-five dollars. Each town sets the rate.
August 31, 2026
Municipal business tax: filing and payment
The declaration is due five business days after 15 April. The tax falls due on 1 July and 2 January, and paying in full on filing earns a 5% discount.
August 31, 2026
Municipal construction excise tax
It is paid before work starts, even if no permit is needed. The Finance Director answers in fifteen days and there are fifteen business days to pay.
September 1, 2026
Municipal business tax exemptions
The Act exempts thirty-six cases. The two most looked up: volume of business not over five thousand dollars, and craft workshops under fifty thousand.
September 1, 2026
Challenging your property tax assessment
Thirty days to ask CRIM for review, but you must pay 100% of what you accept and 40% of what you dispute. CRIM answers within sixty days.
September 1, 2026
Attachment and auction for property tax debt
The attachment certification at the Registry already counts as notice. After the auction thirty days remain to redeem, paying the price plus twenty per cent.
September 1, 2026
When CRIM sells your property tax debt
The newspaper notice comes sixty days ahead and the letter to your last address thirty. The buyer inherits the lien and collects at ten per cent a year.
September 1, 2026
Finding something lost: what you must hand in and what you get
If the owner is unknown it goes to the municipal authority; after three months unclaimed it is yours, and whoever recovers it pays you a tenth.
September 7, 2026
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